HMRC Admin 8 Response

Hi,
If the gift came from UK assets, there may be inheritance tax payable by the deceased estate.  
If the deceased has no UK assets, when the gift was made, there is no inheritance tax.
Thank you.

Hi,
Section 3 refers to the online version of the tax return.  
You  would select 3 - Tailor Your Return and choose the foreign option.  
Have a look at the guidance at:
Tax on savings interest
Thank you.
 

Hi,
The spot rates recorded on 31 December and 31 March, are the real-time price at which you can exchange one currency for another and are London closing rates.  
Traders may use London closing rates when translating foreign currency amounts into sterling in their accounts.
Equally they may use other exchange rates, such as an exchange rate quoted by their bank, or the monthly average rates published by HMRC for VAT purposes.  
As long as the spot rate applies to the tax year in question, there is no preference as to which is used:
Foreign exchange: rates of exchange
Thank you.

Hi,
A personal government gateway user ID and password, will be needed to create a capital gains account for an individual:
HMRC services: sign in or register
With a personal Government gateway id and password, you can create a capital gains account for an individual at:
Report and pay your Capital Gains Tax
Thank you.

Hi,
You can use box 3 of SA100, if your only foreign income was untaxed foreign interest (of up to £2,000), put the amount (in UK pounds) in box 3 instead of filling in the Foreign’ pages.  
You must put the name of the country where the interest arose in Any other information on page TR 7.  
If it was more than £2,000, you’ll need to fill in the Foreign pages.
If your only foreign income was any interest in box 3 and dividends up to £2,000 and you’re claiming deduction relief, put the net amount of foreign dividends (in UK pounds) in box 6.
Put the foreign tax taken off in box 7.  If your total dividend income (including UK and foreign dividends) is over £2,000 and you’re eligible to claim deduction relief or Foreign Tax Credit Relief, do not include the foreign dividend in this box.
Complete the Foreign pages instead.
Tax Return notes
Thank you.

Hi,
If you are seeking to claim a repayment of tax deducted on the dividends, then you will need to complete a self assessment tax return.  
You will need to compete SA100, showing the UK dividends and tax deducted and SA109, to declare that you are non resident and claim personal allowances as an EU citizen.
You can download the:
 SA100 
SA109  
Register for Self Assessment
Thank you.
"

Hi,
Yes, the non coded items should be 0, these figures can be carried forward from previous years SA returns.
Thank you.

Hi,
It would appear that the tax year 2021/2022 has been reviewed both by the PAYE service and self assessment service.  
Your self assessment tax return will take precidence over the PAYE calculation.  
You will need to contact our webchat team to review this matter and have the PAYE calculation withdrawnd.  
The payment sent to the ETMP refernce can be transferred to your self assessment record.  
You can log into our webchat service at:
Self Assessment: general enquiries
You will need to appeal the late filing penalty in writing.  
Please complete form SA370 at:
Self Assessment: appeal against penalties for late filing and late payment, stating your ground for appealing.
Thank you.

Hi,
If you are making distance sales of goods from Northern Ireland in to the EU then you can register for OSS to account for these sup[plies.
You would need to obtain a UK VAT Registration to do this but as you are under the threshold of VAT you would not need to charge VAT on your UK supplies,only your distance sales to the EU
The guidance states:
If you’re in business but your taxable turnover is below the UK VAT registration threshold, you’ll need to:
•register for UK VAT before you can register for the OSS Union scheme
•choose ‘63990 Distance sales of goods (below UK VAT threshold) for OSS purposes’ to select your business activity when registering for VAT
If you only register for UK VAT so that you can use the OSS Union scheme, you will not need to account for VAT on domestic sales until you become liable under the normal rules
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Thank you.

Hi,
I'm not sure what you mean by the directors personal account, if you are referring to a bank account then I would just get the director to pay this back.
If this is referring to the directors Self Assessment account then you may to investigate with that department.
Thank you.